TCTM02288 | Continuation of certain exceptions

Tax Credits Act 2002, Section 9(3B)

The Child Tax Credit Regulations 2002, Reg.14.

Note: Please make sure you have read TCTM02283 before reading any further.

An exception can continue to apply to a child or qualifying young person ‘A’ if

• No other exception applies in relation to A

and

• The claimant, or at least one of the joint claimants, is A’s step-parent (referred to as ‘C’ for the purposes of defining the relevant circumstances for the continuation of an exception)

and

• One of the continuation exceptions applies:

Continuation of a CTC exception

• ‘C’ has previously been entitled to CTC jointly with the parent of ‘A

and

• Immediately before that joint entitlement ceased, a multiple birth, adoption or non-consensual conception exception applied to ‘A’,

and

• Since that joint entitlement ceased, C has continuously been entitled* to CTC (in a single or joint award)

Note: If the multiple birth exception had applied to ‘A’,

• The claimant, or either or both of the new joint claimants, is or are responsible for one or more other child or qualifying young person born as a result of the same pregnancy as A

and

• ‘A’ was not the first in the order of these children TCTM02284

‘A’ will continue to be treated as a CTC exception.

Continuation of a corresponding exception, applied for the purposes of another benefit

An exception can also continue to apply if, within the 6 months immediately preceding the day on which the relevant CTC entitlement began

• ‘C’ was entitled to an award of universal credit as a member of a couple jointly with a parent of A

or

• ‘C’ and a parent of A were a couple and either of them was entitled to an award of income support or old style JSA

and

• Immediately before that joint entitlement ceased, an exception corresponding to the multiple birth, adoption or non-consensual conception CTC exception applied to ‘A’

and

• C has been continuously entitled* to the relevant CTC entitlement
  Note: If the multiple birth exception had applied to ‘A’,

and

• The claimant, or either or both of the new joint claimants, is or are responsible for one or more other child or qualifying young person born as a result of the same pregnancy as A

and

• ‘A’ was not the first in the order of these children TCTM02284

‘A’ will continue to be treated as a CTC exception.

Or

• ‘C’ was entitled to an award of universal credit (whether or not as a member of a couple jointly or with another person)

or

• ‘C’ was entitled to an award of income support or old style JSA (whether or not C was in a couple** with another person)

and

• Immediately before that entitlement ceased, an exception corresponding to the multiple birth, adoption or non-consensual conception CTC exception applied to ‘A’

and

• C has been continuously entitled* to the relevant CTC entitlement
  Note: If the multiple birth exception had applied to ‘A’,

and

• The claimant, or either or both of the new joint claimants, is or are responsible for one or more other child or qualifying young person born as a result of the same pregnancy as A

and

• ‘A’ was not the first in the order of these children TCTM02284

‘A’ will continue to be treated as a CTC exception.

Notes: For the purposes of the continuation of certain exceptions

• *Relevant CTC entitlement is continuous, despite any interruption to that entitlement of less than 6 months

• **couple has the same meaning at Part 1 of the Welfare Reform Act 2012